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High sea sales

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(Querist)
20 November 2011 if an importer enters into high sea sales than while filling VAT-20 form, these sales will be treated as Expemt sales or Zero rate sales???????
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CS Bijoy

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CS Bijoy (Expert)
23 November 2011 High sea sale is also a kind of sale just one difference that products are yet to reached the destination so other things are not affected.
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